61.assessed level of material misstatement risk 重大错报风险的评估水平 W#_gvW
62.simall business 小规模企业 ]9< 9F ?
63.accounting system 会计系统 fX$4TPy(h
64.test of control 控制测试 (Dh;=xG
65.walk-through test 穿行测试 x&/Syb
66.communication 沟通 +Y]*>afG
67.flow chart 流程图 aq \TO?
68.reperformance of internal control 重新执行 `&[:!U2]F
69.audit evidence 审计证据 3v>,c>b([
70.substantive procedures 实质性程序 [%,=0P}
71.assertions 认定 si.a]k/f
72.esistence 存在 d#:J\2V"R
73.occurrence 发生 SVWSO
74.completeness 完整性 y*Q-4_%,
75.rights and obligations 权利和义务 !3Z|!JY
76.valuation and allocation 计价和分摊 `/ReJj&~
77.cutoff 截止
x Bw.M{
78.accuracy 准确性 &`Z)5Ww
79.classification 分类 d*(Bs$De
80.inspection 检查 bK;a
V&
81.supervision of counting 监盘 -t'oW*kdL
82.observation 观察 ?F!J@Xn5
83.confirmation 函证 '"\Mjz)/
84.computation 计算 /~huTKA}
85.analytical procedures 分析程序 Ht
YR 0J
86.vouch 核对 *"sDaN0@R
87.trace 追查 Xt*%"7yTp
88.audit sampling 审计抽样 ;p!hd}C
89.error 误差 6U9Fa=%>}
90.expected error 预期误差 rWpfAE)!
91.population 总体 YgOgYo{E!
92.sampling risk 抽样风险 uOqDJM'RM
93.non- sampling risk 非抽样风险 A2_3zrE
94.sampling unit 抽样单位 S,v >*AF
95.statistical sampling 统计抽样 n(Op<
96.tolerable error 可容忍误差 3^yWpSC
97.the risk of under reliance 信赖不足风险 <
^!eaBR4
98.the risk of over reliance 信赖过度风险 ?o5#Ve$-X
99.the risk of incorrect rejection 误拒风险 }(}vlL
100. the risk of incorrect acceptance 误受风险 *t9qH
101.working trial balance 试算平衡表 ~cj:AIF
102.index and cross-referencing 索引和交叉索引 y/VmjsN}
103.cash receipt 现金收入 VZbIU[5
104.cash disbursement 现金支出 l^?A8jG
105.bank statement 银行对账单 'z!#E!i
106.bank reconciliation 银行存款余额调节表 vbh#[,lh
107.balance sheet date 资产负债表日 :Zo2@8@7
108.net realizable value 可变现净值 QnLgP7Ft
109.storeroom 仓库 s(Bi&C\
110.sale invoice 销售发票 \1D,Kx;Cb
111.price list 价目表 `z`;eR2oX
112.positive confirmation request 积极式询证函 H
1i4_T
113.negative confirmation request 消极式询证函 0%j;yzQ<
114.purchase requisition 请购单 usf(U>
115.receiving report 验收报告 Bin&:%|9?
116.gross margin 毛利 J&1N8Wk)
117.manufacturing overhead 制造费用 8>;o MM
118.material requisition 领料单 ,?~,"IQyi[
119.inventory-taking 存货盘点 Xb
1 ^Oj
120.bond certificate 债券 m?G+#k;K
121.stock certificate 股票 t1s@Ub5);I
122.audit report 审计报告 2dW-WHaM
123.entity 被审计单位 *.Hnt\4|
124.addressee of the audit report 审计报告的收件人 B#n}y
125.unqualified opinion 无保留意见 ]r5Xp#q2
126.qualified opinion 保留意见 yE
{UV>ry
127.disclaimer of opinion 无法表示意见 i.,B
0s]Z
128.adverse opinion 否定意见